Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
The High Court held that the petitioner was not given adequate time to respond to a show cause notice, as only 6 clear working days were provided instead of the required 7 days. The petitioner's inability to submit a response due to the deactivation of the portal's submission button constituted a violation of natural justice. The Court noted that the purpose of a show cause notice is to allow for a response and highlighted that the petitioner faced difficulties due to a festival falling within the response period. As the assessment order was issued without considering the petitioner's response, the matter was remanded to the Faceless Assessment Unit. The petitioner was directed to submit a response within 15 days, with the Unit instructed to reactivate the submission button within a week and inform the petitioner via email.
The High Court held that the petitioner was not given adequate time to respond to a show cause notice, as only 6 clear working days were provided instead of the required 7 days. The petitioner's inability to submit a response due to the deactivation of the portal's submission button constituted a violation of natural justice. The Court noted that the purpose of a show cause notice is to allow for a response and highlighted that the petitioner faced difficulties due to a festival falling within the response period. As the assessment order was issued without considering the petitioner's response, the matter was remanded to the Faceless Assessment Unit. The petitioner was directed to submit a response within 15 days, with the Unit instructed to reactivate the submission button within a week and inform the petitioner via email.
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